14. Access to business premises.—

(1) Any officer under this Act, authorised by the proper officer not below the rank of a Joint Commissioner, shall have access to any place of business of a taxable person to inspect books of account, documents, computers, computer programs, computer software, whether installed in a computer or otherwise, and such other things as he may require and which may be available at such place, for the purposes of carrying out any audit, scrutiny, verification and checks, as may be necessary to safeguard the interest of revenue.

(2) Every person in charge of the place referred to in sub-section (1) shall, on demand, make available to the officer authorised under sub-section (1), or the audit party deputed by the proper officer,—

(a) such records as prepared or maintained by the taxable person and declared to the proper officer in such manner as may be prescribed;

(b) trial balance or its equivalent;

(c) statements of annual financial accounts, duly audited, wherever required;

(d) cost audit report, if any, under section 148 of the Companies Act, 2013 (18 of 2013);

(e) the income-tax audit report, if any, under section 44AB of the Income-tax Act, 1961 (43 of 1961); and

(f) any other relevant record, for the scrutiny by such officer or audit party, within a period not exceeding fifteen working days from the day when such demand is made, or such further period as may be allowed by the said officer or the audit party.